Cash Flow to Net Income is a way to measure how much cash a company generates from its operations relative to its net income. Net income is the profit that a company earns after deducting all expenses, taxes, and interest. Cash flow is the cash that a company receives and spends from its operations, excluding non-cash items such as depreciation. Cash Flow to Net Income can help investors and analysts evaluate the quality of a company’s earnings and its ability to sustain its operations. The formula for Cash Flow to Net Income is: Where: - Cash Flow from Operations (CF015, cf_cash_from_oper) is the cash that a company generates or uses from its normal business activities. - Net Income (IS026, is_net_income) is the bottom line of the income statement that shows the profit or loss of a company for a given period.